Budget for 2013 – Details
|Proposed Changes|Sweden

The Budget for 2013 was presented to the parliament by the government on 20 September 2012. In the Budget Bill the government proposes the following tax amendments applicable from 1 January 2013:
Corporate taxation
| - | Reduction of the corporate income tax rate by 4.3% from 26.3% to 22%. | |
| - | Reduction of the tax rate on replacement reserves from 26.3% to 22%. The reduced tax rate would apply also to reserves already made. | |
| - | &… |